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财税[2010]66号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为了促进烯烃类化工行业的健康发展和生产同类产品企业间的公平竞争,经国务院批准,现将部分燃料油消费税政策调整如下:一、2010年1月1日起到2010年12月31日止,对用作生产乙烯、芳烃等化工产品原料的国产燃料油免征消费税,对用作生产乙烯、芳烃等化工产品原料的进口燃料油返还消费税。燃料油生产企业对外销售的不用作生产乙烯、芳烃等化工产品原料的燃料油应按规定征收消费税。生产乙烯、芳烃等
Finance Bureau (Bureau), State Administration of Taxation and Xinjiang Production and Construction Corps, Finance Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and State Planning Municipality: [Finance] [2010] No.66 In order to promote the healthy development of the olefinic chemical industry and fair competition among enterprises producing similar products Approved by the State Council, we will adjust some of the fuel oil consumption tax policies as follows: 1. From January 1, 2010 to December 31, 2010, the domestic fuel oil used for the production of raw materials of ethylene, aromatic hydrocarbons and other chemical products will be exempted Consumption tax, consumption tax on imported fuel oil used as raw material for the production of ethylene, aromatic hydrocarbons and other chemical products. Foreign sales of fuel oil production enterprises not used for the production of ethylene, aromatic hydrocarbons and other chemical raw materials of fuel oil consumption tax should be imposed. Production of ethylene, aromatic and so on